NAC362.090. Report of amount of net proceeds of minerals taxes plus pro rata penalties and interest; distribution.

Latest version.

1. The Department shall report to the State Controller pursuant to NRS 362.170 on or before May 25 the amount of any net proceeds of minerals taxes plus pro rata penalties and interest collected for distribution to each county.

2. The Department shall distribute penalties and interest pursuant to NRS 362.170 in the same manner and percentage as computed for the net proceeds of minerals tax for each county.

(Added to NAC by Tax Comm’n, eff. 9-6-96; A by R048-01, 11-1-2001)

                    
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